CBDT has issued a Circular No. 03/2011 dated May 13, 2011 as per which TDS Certificates in Form No. 16A will be generated from Tax Information Network (TIN). It is mandatory for Companies and Banks to issue Form 16A from TIN to their deductees for deductions made from April 1, 2011 (F.Y. 2011-12 onwards). Taxpayers are advised to insist on Form 16A (quarterly TDS certificate) that has been downloaded by the Deductors from TIN Central System only.

GOVERNMENT OF INDIA

INCOME TAX DEPARTMENT,

MINISTRY OF FINANCE

Form 16A – Deductee – Taxpayer

Dear Taxpayer

It is mandatory* for corporates and banks to issue TDS certificate in Form 16A as generated from Tax Information Network of Income Tax Deptt. Please Insist on Form 16A (quarterly TDS certificate) that has been downloaded from TIN Central System only.

• Verify that the Form 16A, is in PDF form and has a “unique six alpha character (e.g. AQTYUR) TDS Certificate number”.

• To verify genuineness of certificate click on “Verification of TDS certificate (Form 16A) by Tax payer (https://onlineservices.tin.nsdl.com/TIN/JSP/form16A/LinkToUnauthorizedView.jsp)“ in the “TDS” link at www.incometaxindia.gov.in .

• Option to view Form 16A is also available , while viewing 26AS statement online.

Note: ITD is not responsible for any mismatch in the TDS certificate and the actual transaction of the taxpayer with the deductor. In case of mismatch please contact your deductor for necessary action.

* As per CBDT Circular No. 03/2011 dated May 13, 2011, TDS Certificates in Form No. 16A will be generated from Tax Information Network (TIN) website i.e. www.tin-nsdl.com. It is mandatory for Companies and Banks to issue Form 16A from TIN to their deductees for deductions made from April 1, 2011 (F.Y. 2011-12 onwards).

If your employer made a mistake at the time of TDS return filing, i.e. wrong PAN number, less amount shown in form 26AS etc, and on your repeated request your employer or deductor is not filing a correction TDS return, then what is option with deductee, who is the sufferrer and looser. There should be some penalty or fine etc. on deductor for making mistakes, some time intensionally.

If your employer made a mistake at the time of TDS return filing, i.e. wrong PAN number, less amount shown in form 26AS etc, and on your repeated request your employer or deductor is not filing a correction TDS return, then what is option with deductee, who is the sufferrer and looser. There should be some penalty or fine etc. on deductor for making mistakes, some time intensionally.

If your employer made a mistake at the time of TDS return filing, i.e. wrong PAN number, less amount shown in form 26AS etc, and on your repeated request your employer or deductor is not filing a correction TDS return, then what is option with deductee, who is the sufferrer and looser. There should be some penalty or fine etc. on deductor for making mistakes, some time intensionally.

This is a good solution for reducing mismatches between Form 16/16A and 26AS. But, it
may cause a problem. If there are mistakes in 26AS e.g. wrongly reported Interest/Salary paid to Deductee or wrongly reported TDS then generated form 16/16A will also carry mistake. Finally, the solution will be that Deductor rectifies 26AS otherwise the Deductee will have problems with IT Return/Refund. So. even in this case too there is no easy solution for poor Deductee.